Miscellaneous 2008

Losses overview

Source: Victoria

Published Date: 19 Aug 2008

 

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This paper covers:

  • individuals - losses generally and the impact of Division 36
  • companies - the rules under Division 165 for unlisted private companies
  • loss transfer - satisfying the pre-requisites under Division 170
  • anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
  • trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.

Individual Session

Losses overview

Author(s): Daniel Mcinerney KC

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